Complete your protest and mail it to the IRS address on the letter that explains your appeal rights. Answers to frequently asked questions about filing an appeal or abatement with the Massachusetts Department of Revenue (DOR).This form is to be used to request an Appeals review upon completion of an examination (audit) if you do not agree with our proposed changes from the audit. A list of forms for the Appeals Court. The IRS Independent Office of Appeals is here to resolve disputes, without litigation, in a way that is fair and impartial to the government and to you. Step 2: Make photocopies of the documents gathered above and attach to your letter explaining your request for reconsideration. We have provided sample letters that you can use to request waivers of several different types of IRS penalties. You must complete this form in its entirety and attach all supporting information, explanations or documents for the appeal to be considered valid.